Activities of Olle LUDVIGSSON related to 2017/0248(CNS)
Shadow reports (1)
REPORT on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax PDF (737 KB) DOC (101 KB)
Amendments (21)
Amendment 27 #
Proposal for a regulation
Recital 6
Recital 6
(6) As a first step towards a definitive VAT system as proposed in in Communication from the Commission on an action plan on VAT - Towards a single EU VAT area - Time to decide31, the reverse charge procedurtaxation at destination principle is to apply to intra-Union supplies of goods where the person acquiring the goods is a certified taxable person. It is therefore essential for taxable persons supplying goods within the Union to know whether or not their customers have been granted certified taxable person status. Given the practical similarity with the current exemption for intra-Community supplies of goods, and to avoid unnecessary costs or burden, information on the certified taxable person status should be provided by the VAT Information Exchange System (VIES). __________________ 31 COM(2016)148 final of 7 April 2016. COM(2016)148 final of 7 April 2016.
Amendment 29 #
Proposal for a regulation
Recital 11
Recital 11
(11) For the purpose of ensuring the effective and efficient monitoring of VAT on cross-border transactions, Regulation (EU) No 904/2010 provides for the presence of officials in administrative offices and during administrative enquiries in other Member States. In order to strengthen the capacity of tax authorities to check cross-border supplies, there should be joint audits enabling officials from two or more Member States to form a single audit team and actively take part in a joint administrative enquiry, in a cooperative and productive spirit in order to detect and counter cross-border VAT fraud which is currently eroding the tax bases of Member States.
Amendment 36 #
Proposal for a regulation
Recital 16
Recital 16
(16) To protect the financial interests of the Union against serious cross-border VAT fraud, the Member States participating in the European Public Prosecutor’s Office should communicate to that office in a timely manner, including via Eurofisc liaisons officials, information on the most serious VAT offences as referred to in Article 2(2) of Directive (EU) 2017/1371 of the European Parliament and of the Council36. __________________ 36 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29).
Amendment 38 #
Proposal for a regulation
Recital 18
Recital 18
(18) The Commission mayshould have access to the information communicated or collected pursuant to Regulation (EU) No 904/2010 only in so far as it is necessary for care, maintenance and development of the electronic systems hosted by the Commission and used by the Member States for the purpose of this Regulation, and to ensure the proper implementation of this Regulation.
Amendment 39 #
Proposal for a regulation
Recital 19
Recital 19
(19) For the purposes of this Regulation, it is appropriate to consider limitations on certain rights and obligations laid down by Regulation (EU) 2016/679 of the European Parliament and of the Council37 in order to safeguard the interests referred to in Article 23(1)(e) of that Regulation. Such limitations are necessary and proportionate in view of the potentialhuge losses of revenue for Member States and the crucial importance of making information available in order to combating VAT fraud jointly and much more effectively. __________________ 37 Regulation (EU) 2016/679 of the European Parliament and of the Council on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (OJ L 119, 4.5.2016, p. 1).
Amendment 50 #
Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 4
Article 7 – paragraph 4 – subparagraph 4
Where the competent authorities of at least two Member States consider that an administrative enquiry is required, the requested authority shall not refuse to undertake thate enquiry concerned. Member States shall ensure that arrangements are put in place between those requesting authorities and the requested authority whereby officials authorised by the requesting authorities shall take part in the administrative enquiry carried out in the territory of the requested authority with a view to collecting the information referred to in the second subparagraph. Such administrative enquiry shall be carried out jointly by the officials of the requesting and requested authorities in a cooperative and productive spirit. The officials of the requesting authorities shall exercise the same powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry in order to detect and counter cross-border VAT fraud which is currently eroding national tax bases.
Amendment 55 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 – point a
Article 1 – paragraph 1 – point 3 – point a
Regulation (EU) No 904/2010
Article 17 – paragraph 1 – point e
Article 17 – paragraph 1 – point e
(e) information as regardsing the status of a certified taxable person pursuant to Article 13a of Directive 2006/112/EC, as well as the date on which that status was granted, refused and withdrawn.
Amendment 57 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 – point e
Article 1 – paragraph 1 – point 3 – point e
Regulation (EU) No 904/2010
Article 17 – paragraph 3
Article 17 – paragraph 3
3. The Commission shall determine by means of implementing acts the exactspecific categories to be comprised in the standard forms, templates and procedures for provision of information referred to in point (f) of paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).;
Amendment 59 #
Proposal for a regulation
Article 1 – paragraph 1 – point 4 – point b – point i
Article 1 – paragraph 1 – point 4 – point b – point i
Regulation (EU) No 904/2010
Article 21 – paragraph 2 – point e – point i
Article 21 – paragraph 2 – point e – point i
(i) access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud and serious misconduct;
Amendment 62 #
Proposal for a regulation
Article 1 – paragraph 1 – point 4 – point c
Article 1 – paragraph 1 – point 4 – point c
Regulation (EU) No 904/2010
Article 21 – paragraph 2a – subparagraph 1 – introductory part
Article 21 – paragraph 2a – subparagraph 1 – introductory part
With respect to the information referred to in Article 17(1)(f), at least the following detailsinformation shall be accessible:
Amendment 64 #
Proposal for a regulation
Article 1 – paragraph 1 – point 4 – point c
Article 1 – paragraph 1 – point 4 – point c
Regulation (EU) No 904/2010
Article 21 – paragraph 2a – subparagraph 1 – point d – point i
Article 21 – paragraph 2a – subparagraph 1 – point d – point i
(i) access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud and serious misconduct;
Amendment 65 #
Proposal for a regulation
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Regulation (EU) No 904/2010
Article 21a – paragraph 2 – subparagraph 1 – point i
Article 21a – paragraph 2 – subparagraph 1 – point i
(i) access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud and serious misconduct;
Amendment 66 #
Proposal for a regulation
Article 1 – paragraph 1 – point 8 – point a
Article 1 – paragraph 1 – point 8 – point a
Regulation (EU) No 904/2010
Article 28 – paragraph 2a
Article 28 – paragraph 2a
2a. By agreement between the requesting authorityies and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authorityies may, with a view to collecting and exchanging the information referred to in Article 1, take part in the administrative enquiries carried out in the territory of the requested Member State. Such administrative enquiries shall be carried out jointly in a spirit of mutual trust and fruitful cooperation by the officials of the requesting and requested authorities with the aim of combating cross-border VAT fraud. The officials of the requesting authority shall exercise the sameequal powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry. By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the requested authority, both authorities may draft a common audit report.
Amendment 68 #
Proposal for a regulation
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Regulation (EU) No 904/2010
Article 31 – paragraph 1
Article 31 – paragraph 1
1. The competent authorities of each Member State shall ensure that personindividuals involved in the intra-Community supply of goods or of services and non-established taxable persons supplying telecommunication services, broadcasting services and electronically supplied services, in particular those referred to in Annex II to Directive 2006/112/EC, are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address. The competent authorities of each Member State shall also ensure that it can be verified by electronic means whether any specified person is a certified taxable person pursuant to Article 13a of Directive 2006/112/EC where such tax status is relevant for the purposes of that Article. This information shall correspond to the data referred to in Article 17 of this Regulation.
Amendment 69 #
Proposal for a regulation
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Regulation (EU) No 904/2010
Article 32 – paragraph 1
Article 32 – paragraph 1
1. The Commission shall, on the basis of the informationdetails provided by the Member States, publish on its website the details of the provisions approved by each Member State which transpose Chapter 2 of Title VIII, Article 167a, Chapter 3 of Title XI and Chapter 1 of Title XII of Directive 2006/112/EC.
Amendment 74 #
Proposal for a regulation
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Regulation (EU) No 904/2010
Article 35 – paragraph 1
Article 35 – paragraph 1
The Commission shall provide Eurofisc with technical and logistical support. The Commission shall not have access to the information referred to in Article 1, which may be exchanged over Eurofisc, except infor the circumstances provided for in Article 55(2).
Amendment 77 #
Proposal for a regulation
Article 1 – paragraph 1 – point 14 – point c
Article 1 – paragraph 1 – point 14 – point c
Regulation (EU) No 904/2010
Article 36 – paragraph 3
Article 36 – paragraph 3
3. Eurofisc working field coordinators may forward, on their own initiative or on request, some of the collated and processed informationinformation on serious cross- border VAT offences to Europol and the European Anti-Fraud Office (‘OLAF’), as agreed by the working field participants.
Amendment 82 #
Proposal for a regulation
Article 1 – paragraph 1 – point 16
Article 1 – paragraph 1 – point 16
Regulation (EU) No 904/2010
Article 48 – paragraph 1 – subparagraph 2
Article 48 – paragraph 1 – subparagraph 2
Where the Member State of establishment becomes aware that a taxable person making a request for refund of VAT, in accordance with Article 5 of Directive 2008/9/EC, has undisputed VAT liabilities in that Member State of establishment, it mayshall inform the Member State of refund of those liabilities so that the Member State of refund shall requests the consent of the taxable person for the transfer of the VAT refund directly to the Member State of establishment in order to discharge the outstanding VAT liabilities. Where the taxable person consents to this transfer, the Member State of refund on behalf of the taxable person shall transfer this amount to the Member State of establishment, to the extent that it is required to discharge the outstanding VAT liability. The Member State of establishment shall inform the taxable person whether the amount transferred amounts to either a full or a partial discharge of the VAT liability within 150 working days of the receipt of the transfer from the Member State of refund.
Amendment 83 #
Proposal for a regulation
Article 1 – paragraph 1 – point 16
Article 1 – paragraph 1 – point 16
Regulation (EU) No 904/2010
Article 48 – paragraph 1 – subparagraph 3
Article 48 – paragraph 1 – subparagraph 3
Where the Member State of establishment becomes aware that a taxable person making a request for refund of VAT, in accordance with Article 5 of Directive 2008/9/EC, has disputed VAT liabilities in that Member State of establishment, it mayshall inform the Member State of refund of those liabilities, so that the Member State of refund shall requests the consent of the taxable person for the transfer of the VAT refund directly to the Member State of establishment in order that it be retained as a precautionary measure. Where the taxable person consents to this transfer and retention, the Member State of refund on behalf of the taxable person shall transfer this amount to the Member State of establishment to the extent that it is required to secure the payment of the disputed VAT liability. The Member State of establishment shall inform the taxable person of the transfer and of the retention of the amount transferred within 150 working days of the receipt of the transfer from the Member State of refund. The transfer of the amount to the Member State of establishment shall only be permitted where the Member State of establishment has in place effective judicial control, which enables the courts to grant the release, at the request of the taxable person and in all stages of the proceedings, of the amount retained or of any part of it.
Amendment 89 #
Proposal for a regulation
Article 1 – paragraph 1 – point 19 – point a
Article 1 – paragraph 1 – point 19 – point a
Regulation (EU) No 904/2010
Article 55 – paragraph 2
Article 55 – paragraph 2
2. Persons duly accredited by the Security Accreditation Authority of the Commission mayshall have access to this information only in so far as it is necessary for care, maintenance and development of the electronic systems hosted by the Commission and used by the Member States to implement this Regulation, and to ensure the proper implementation of this Regulation;
Amendment 91 #
Proposal for a regulation
Article 1 – paragraph 1 – point 19 – point b
Article 1 – paragraph 1 – point 19 – point b
Regulation (EU) No 904/2010
Article 55 – paragraph 5
Article 55 – paragraph 5
All storage, processing or exchange of information referred to in this Regulation is subject to the provisions of Regulation (EU) 2016/679 of the European Parliament and of the Council(*). However, Member States shall, for the purpose of the correct application of this Regulation, restrict the scope of the obligations and rights provided for in Articles 12 to 22 and Articles 5 and 34 of Regulation (EU) 2016/679 to the extent required in order to safeguard the interests referred to in Article 23(1)(e) of that Regulation. The processing and storage of information referred to in this Regulation shall be carried outapproved only for the purposes referred to in Article 1(1) of this Regulation and the storage periods of this information shall be limited to the extent necessary to achieve those purposes.’